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国家税务总局、海关总署关于实行海关进口增值税专用缴款书“先比对后抵扣”管理办法有关问题的公告
AnnouncementoftheStateTaxAdministrationandtheGeneralAdministrationofCustomsRegardingIssuesonImplementationofManagementMeasuresof"ComparisonbeforeDeduction"ofCustomsImportationSpecialValue-AddedTaxPaymentCertificate
发文日期:
2013-06-14
Promulgationdate:
2013-06-14
地域:
全国
Effectiveregion:
NATIONAL
颁布机关:
国家税务总局;海关总署
Promulgator:
StateAdministrationofTaxation;GeneralAdministrationofCustoms
文号:
国家税务总局、海关总署公告2013年第31号
Documentno:
AnnouncementoftheStateTaxAdministrationandtheGeneralAdministrationofCustomsof2013No.31
时效性:
现行有效
Effectiveness:
Effective
生效日期:
2013-07-01
Effectivedate:
2013-07-01
所属分类:
增值税 ( 税法->流转税->增值税 ) ,进出口 ( 贸易法->进出口 )
Category:
Value-addedTax ( TaxLaw->TurnoverTax->Value-addedTax ) ,Import&Export ( TradeLaw->Import&Export )
国家税务总局、海关总署关于实行海关进口增值税专用缴款书“先比对后抵扣”管理办法有关问题的公告
AnnouncementoftheStateTaxAdministrationandtheGeneralAdministrationofCustomsRegardingIssuesonImplementationofManagementMeasuresof"ComparisonbeforeDeduction"ofCustomsImportationSpecialValue-AddedTaxPaymentCertificate
国家税务总局、海关总署公告2013年第31号
AnnouncementoftheStateTaxAdministrationandtheGeneralAdministrationofCustomsof2013No.31
2013年6月14日
June14,2013
为了进一步加强海关进口增值税专用缴款书(以下简称海关缴款书)的增值税抵扣管理,税务总局、海关总署决定将前期在广东等地试行的海关缴款书“先比对后抵扣”管理办法,在全国范围推广实行。
现将有关事项公告如下:
Inordertofurtherstrengthenthemanagementofvalue-addedtax(VAT)deductionwithcustomsimportationspecialVATpaymentcertificate(hereinafterreferredtoasCPC),theStateTaxAdministration(SAT)andtheGeneralAdministrationofCustoms(GAC)decidetopopularizenationwidetheimplementationofmanagementmeasuresof"comparisonbeforededuction"ofCPCthathadbeeninitiallytestruninGuangdong.Therelevantissuesareherebyannouncedasfollows:
一、自2013年7月1日起,增值税一般纳税人(以下简称纳税人)进口货物取得的属于增值税扣税范围的海关缴款书,需经税务机关稽核比对相符后,其增值税额方能作为进项税额在销项税额中抵扣。
Article1FromJuly1,2013,theCPCsfallingwithinthescopeofVATdeductionobtainedfortheimportgoodsbytheVATgeneraltaxpayers(hereinafterreferredtoasthetaxpayers)shallbeauditedandcheckedbytaxationauthoritiesandonlyaftercomparedasconformity,theVATamountcanbedeductedasinputVATfromtheoutputVAT.
二、纳税人进口货物取得的属于增值税扣税范围的海关缴款书,应按照《国家税务总局关于调整增值税扣税凭证抵扣期限有关问题的通知》(国税函[2009]617号)规定,自开具之日起180天内向主管税务机关报送《海关完税凭证抵扣清单》(电子数据),申请稽核比对,逾期未申请的其进项税额不予抵扣。
Article2FortheCPCsfallingwithinthescopeofVATdeductionobtainedfortheimportgoodsbytaxpayers,theDeductionListofCustomsTaxPaymentReceipt(ElectronicData)shallbesubmitted,inaccordancewiththeCircularofStateAdministrationofTaxationonIssuesConcerningtheAdjustmentstotheDeductionTimeLimitofValue-addedTaxDeductionVouchers(GuoShuiHan[2009]No.617)andwithin180daysaftertheissuing,tothecompetenttaxauthorities,andtheapplicationforauditingandcomparisonshallbeconducted,andiftheapplicationisfailstobeconductedwithinthetimelimit,theinputVATshallnotbededucted.
三、税务机关通过稽核系统将纳税人申请稽核的海关缴款书数据,按日与进口增值税入库数据进行稽核比对,每个月为一个稽核期。
海关缴款书开具当月申请稽核的,稽核期为申请稽核的当月、次月及第三个月。
海关缴款书开具次月申请稽核的,稽核期为申请稽核的当月及次月。
海关缴款书开具次月以后申请稽核的,稽核期为申请稽核的当月。
Article3Thetaxauthoritieswillauditandcompare,throughtheauditsystem,theCPCsdataofthetaxpayersapplyingforauditingandcheckingwiththeimportVATindatastoragedaybyday,andtheauditingandcheckingperiodisonemonth.WheretheauditingandcheckinghasbeenappliedforinthemonthoftheissuingofCPCs,theauditperiodisthesamemonth,secondmonthandthethirdmonthoftheapplication.WheretheauditingandcheckinghasbeenappliedforinthesecondmonthaftertheissuingofCPCs,theauditperiodisthesamemonth,secondmonthoftheapplication.WheretheauditingandcheckinghasbeenappliedforafterthesecondmonthaftertheissuingofCPCs,theauditperiodisthesamemonthoftheapplication.
四、稽核比对的结果分为相符、不符、滞留、缺联、重号五种。
相符,是指纳税人申请稽核的海关缴款书,其号码与海关已核销的海关缴款书号码一致,并且比对的相关数据也均相同。
不符,是指纳税人申请稽核的海关缴款书,其号码与海关已核销的海关缴款书号码一致,但比对的相关数据有一项或多项不同。
滞留,是指纳税人申请稽核的海关缴款书,在规定的稽核期内系统中暂无相对应的海关已核销海关缴款书号码,留待下期继续比对。
缺联,是指纳税人申请稽核的海关缴款书,在规定的稽核期结束时系统中仍无相对应的海关已核销海关缴款书号码。
重号,是指两个或两个以上的纳税人申请稽核同一份海关缴款书,并且比对的相关数据与海关已核销海关缴款书数据相同。
Article4Theresultsofauditingandcheckingshallbeclassifiedintofivetypes:
conformity,non-conformity,detained,missingformsandoverlappingserialnumbers.
"Conformity"meansthenumberoftheCPCsforwhichthetaxpayersapplyforauditingandcheckingisinconformitywiththenumberoftheCPCsthathavebeenverifiedandcanceledbytheCustomsandtherelevantdatacomparedareallthesame.
"Non-conformity"meansthenumberoftheCPCsforwhichthetaxpayersapplyforauditingandcheckingisinconformitywiththenumberoftheCPCsthathavebeenverifiedandcanceledbytheCustomsbutoneormoreitemsoftherelevantdatacomparedarenotthesame.
"Detained"meansontheCPCsforwhichthetaxpayersapplyforauditingandchecking,withinaspecifiedauditperiodandintheauditsystem,thereisnocorrespondingnumberoftheCPCsthathavebeenverifiedandcanceledbytheCustoms,whichwillbedetainedtobecomparedinthenextperiod.
"Missingforms"meansontheCPCsforwhichthetaxpayersapplyingforauditingandcheckingandattheendofthespecifiedauditperiod,intheauditsystem,thereisnocorrespondingnumberoftheCPCsthathavebeenverifiedandcanceledbytheCustoms.
"Overlappingserialnumbers"meanstwoormoretaxpayersapplyforauditandcheckingforthesameCPC,andthecomparedrelevantdataisthesamewiththenumberoftheCPCthathavebeenverifiedandcanceledbytheCustoms.
五、税务机关于每月纳税申报期内,向纳税人提供上月稽核比对结果,纳税人应向主管税务机关查询稽核比对结果信息。
对稽核比对结果为相符的海关缴款书,纳税人应在税务机关提供稽核比对结果的当月纳税申报期内申报抵扣,逾期的其进项税额不予抵扣。
Article5Taxauthoritiesshallprovide,inthereportingperiodofeachmonth,thetaxpayerswiththeauditresultsofthepreviousmonth,andtaxpayersshallenquirethetaxauthoritiesfortheinformationoftheauditingcomparisonresults.
FortheCPCswithauditresultsinconformity,thetaxpayershall,inthereportingperiodofthesamemonthwhenthetaxauthoritiesprovidetheauditresults,applyfordeduction,andwhereapplicationfordeductionisoverduetheinputVATshallnotbededucted.
六、稽核比对结果异常的处理
稽核比对结果异常,是指稽核比对结果为不符、缺联、重号、滞留。
(一)对于稽核比对结果为不符、缺联的海关缴款书,纳税人应于产生稽核结果的180日内,持海关缴款书原件向主管税务机关申请数据修改或者核对,逾期的其进项税额不予抵扣。
属于纳税人数据采集错误的,数据修改后再次进行稽核比对;不属于数据采集错误的,纳税人可向主管税务机关申请数据核对,主管税务机关会同海关进行核查。
经核查,海关缴款书票面信息与纳税人实际进口货物业务一致的,纳税人应在收到主管税务机关书面通知的次月申报期内申报抵扣,逾期的其进项税额不予抵扣。
(二)对于稽核比对结果为重号的海关缴款书,由主管税务机关进行核查。
经核查,海关缴款书票面信息与纳税人实际进口货物业务一致的,纳税人应在收到税务机关书面通知的次月申报期内申报抵扣,逾期的其进项税额不予抵扣。
(三)对于稽核比对结果为滞留的海关缴款书,可继续参与稽核比对,纳税人不需申请数据核对。
Article6Handlingofabnormalauditcomparisonresults
Abnormalauditandcooperationresultsrefertotheauditandcomparisonresultsareofnon-conformity,missingforms,overlappingserialnumbers,detained.
1.FortheCPCswithauditandcomparisonresultsofnon-conformity,missingforms,thetaxpayershall,within180daysaftertheauditresultsgeneratedandholdingtheoriginalCPCs,applytothecompetenttaxauthorityfordatamodificationorchecking,andwhereitisoverdue,theinputVATshallnotbededucted.Whereduetotheerrorsintaxpayerdatacollection,thedatashallbeauditedandcomparedafterthemodification;whereitdoesnotduetodatacollectionerrors,thetaxpayermayapplytothecompetenttaxauthorityfordataverification,andthecompetenttaxauthorityshallconducttheverificationtogetherwiththeCustoms.Afterverification,ifthefaceinformationoftheCPCisinconsistentwiththeactualgoodsimportationofthetaxpayers,thetaxpayersshall,inthereportingperiodofthesecondmonthafterreceivingthewrittennoticefromthetaxauthorities,applyforthededuction,andwhereitisoverdue,theinputVATshallnotbededucted.
2.FortheCPCswithauditresultsofoverlappingserialnumbers,thetaxauthoritiesshallconducttheverification.Afterverification,ifthefaceinformationofCPCisinconsistentwiththeactualgoodsimportationofthetaxpayer,thetaxpayershall,inthereportingperiodofthesecondmonthafterreceivingthewrittennoticefromthetaxauthorities,applyforthededuction,andwhereitisoverdue,theinputVATshallnotbededucted.
3.FortheCPCwithauditingresultsofdetained,itmaycontinuetoparticipateintheauditandcomparison,andthetaxpayersdonotneedtoapplyfordatachecking.
七、纳税人应在“应交税金”科目下设“待抵扣进项税额”明细科目,用于核算已申请稽核但尚未取得稽核相符结果的海关缴款书进项税额。
纳税人取得海关缴款书后,应借记“应交税金-待抵扣进项税额”明细科目,贷记相关科目;稽核比对相符以及核查后允许抵扣的,应借记“应交税金-应交增值税(进项税额)”专栏,贷记“应交税金-待抵扣进项税额”科目。
经核查不得抵扣的进项税额,红字借记“应交税金-待抵扣进项税额”,红字贷记相关科目。
Article7Thetaxpayersshallsetdetaileditemof"TobeDeductedAmountofInputVAT"undertheitemof"TaxPayable",whichwillbeusedforaccountingtheCPCinputVATforwhichtheauditandcheckinghavebeenappliedbuttheauditconsistentresultshavenotbeenachievedyet.AfterobtainingtheCPC,ataxpayershalldebtthedetaileditemof"TaxesPayable–TobeDeductedAmountofInputVAT",andcredittherelatedsubjects;wheretheauditingandcheckingresultsareofconformityandallowedtobedeductedaftercooperation,itshalldebtthespecialcolumnof"TaxesPayable-VATPayable(InputVAT)",andcredittheitemof"TaxesPayable–TobeDeductedAmountofInputVAT".Incaseafterverification,theinputVATshallnotbededucted,theitem"TaxesPayable–tobeDeductedAmountofInputVAT"shallbedebtinscarlet,andtherelateditemsshallbecreditinscarlet.
八、增值税纳税申报表及税务机关“一窗式”比对项目的调整
(一)自2013年7月1日起,纳税人已申请稽核但尚未取得稽核相符结果的海关缴款书进项税额填入《增值税纳税申报表》(一般纳税人适用)附表二“待抵扣进项税额”中的“海关进口增值税专用缴款书”栏。
(二)自2013年8月1日起,海关缴款书“一窗式”比对项目调整为:
核对《增值税